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Puspita, Erna
Universitas Nusantara PGRI Kerdiri
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Analisis jalur pengaruh sosialisasi terhadap kepatuhan wajib pajak bumi dan bangunan kota kediri dengan kesadaran sebagai variabel intervening Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.701 KB) | DOI: 10.29407/jae.v1i1.428

Abstract

Pentingnya pajak bagi pembangunan di Indonesia membuat pemerintah terus berupaya meningkatkan penerimaan dari sektor ini. Mengingat semakin banyaknya bangunan baru yang ada di Kota Kediri, menuntut pemerintah dalam hal ini Dispenda Kota Kediri memberikan sosialisasi perpajakan kepada wajib pajak Bumi dan Bangunan yang ada di Kota Kediri. Sehingga diharapkan dapat meningkatkan kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku. Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh sosialisasi yang dilakukan oleh Dispenda Kota Kediri terhadap kepatuhan wajib pajak dengan menggunakan variabel kesadaran sebagai perantara. Teknik pengumpulan data yang digunakan berupa kuesioner yang dibagikan kepada wajib pajak PBB Kota Kediri yang terdaftar di Dispenda Kota Kediri, dan wawancara kepada pihak pegawai Dispenda Kota Kediri. Teknik analisis data menggunakan analisis jalur, untuk mengetahui pengaruh langsung variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y), dan pengaruh tidak langsung, yaitu pengaruh variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y) melalui variabel Kesadaran (Z). Hasil analisis menunjukkan bahwa variabel Sosialisasi berpengaruh secara langsung terhadap variabel Kepatuhan sebesar 19,4%, variabel Sosialisasi berpengaruh secara tidak langsung terhadap variabel Kepatuhan melalui variabel Kesadaran sebesar 38,4%. Sehingga dapat disimpulkan bahwa sosialisasi akan efektif meningkatkan kepatuhan wajib pajak apabila sosialisasi tersebut efektif meningkatkan kesadaran wajib pajak. Kata Kunci : Sosialisasi, Kepatuhan, Kesadaran
PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA Mubarok, M. Rizky; Faisol, Faisol; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.26459

Abstract

This research is motivated by the importance of Islamic financing in supporting the growth and welfare of Micro, Small, and Medium Enterprises (MSMEs). Islamic financing schemes such as mudharabah, murabahah, and musyarakah offer alternative financing models based on profit-sharing and partnership, which are considered to be more equitable and capable of fostering sustainable business development. The purpose of this study is to analyze the influence of mudharabah, murabahah, and musyarakah financing on MSME welfare, and to examine the mediating role of profit in this relationship. This study employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME customers of Bank BTPN Syariah Kediri Branch. The analytical technique used is Structural Equation Modeling (SEM) with the SmartPLS software. The results show that mudharabah, murabahah, and musyarakah financing have a positive direct effect on MSME welfare. However, the indirect effect through profit is not statistically significant. These findings indicate that the improvement in MSME welfare is primarily driven by the direct impact of the financing received. The implications of this research highlight the importance of optimizing Islamic financing that focuses on empowering businesses directly. Islamic banks are expected to enhance literacy and provide ongoing support to MSME actors so that financing funds can be utilized productively to improve business capacity and sustainability.
ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024 Rosydah, Amelia Azza; Faisol, Faisol; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i3.26467

Abstract

Regional financial independence is a key indicator of the implementation of regional autonomy, reflecting a region's ability to finance government operations and development without relying on the central government. This study aims to analyze the influence of Local Own-Source Revenue (PAD), the quality of Human Resources (HR), and investment on the level of independence among regencies/municipalities in East Java Province during the 2021-2024 period. The study uses a quantitative approach with panel data regression analysis. The data consists of 152 observations from 38 regencies/municipalities over four years. The independent variables include PAD, the Human Development Index (HDI) as a proxy for HR quality, and Gross Fixed Capital Formation (GFCF) as an indicator of investment. The results show that PAD has a positive and significant effect on regional independence. The quality of human resources also has a positive and significant influence, indicating that improvements in education, health, and living standards enhance a region's capacity to manage development independently Investment likewise contributes positively, though its effect is more moderate compared to the other variables. Simultaneously, all three variables significantly influence regional independence. These findings suggest that increasing PAD, improving human resource quality, and encouraging investment are effective strategies to enhance the ability of local governments to independently manage development and public services on an ongoing basis
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

Abstract

Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan
The Influence of Startup Development and The Use of Accounting Information Systems on Business Decisions for Accounting Students Natalia, Susan; Puspita, Erna; Winarko, Sigit Puji
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/yfdpcn05

Abstract

Research aim : The purpose of this research is to see how much influence the development of startups and the use of accounting information systems have on business decisions for accounting students. Design/Method/Approach : The research method used is quantitative with an associative approach. The sample collection used the purposive sampling method which has criteria namely accounting students at the Nusantara PGRI Kediri University who must have received courses in accounting information systems and entrepreneurship. The total population is 174 students while the sample obtained is only 121 sources. Samples were collected by distributing questionnaires to informants using the Google form with statements that had been tested for validity and reliability. To test the hypothesis using multiple linear regression tests through the SPSS application. Research Finding : The results of this study state that business decisions for accounting students are strongly influenced by the development of startups and the use of accounting information systems. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
The Influence of Financial Literacy, Development of Fintech and Payment Gateway on Financial Management Behavior for Faculty Economic and Business Students Jannah, Amalya Miftahul; Puspita, Erna; Widiawati, Hestin Sri
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/8mf1kc29

Abstract

Research aim : The research was conducted to examine the effect of financial literacy, development of fintech and payment gateways on financial management behavior of students at the Faculty of Economics and Business, Nusantara University PGRI Kediri. Design/Method/Approach : The approach in this study used Associative Quantitative and data collection was obtained by distributing questionnaires through by Google form. The population of this study were 1,887 students from the Faculty of Economics and Business at Nusantara PGRI Kediri University. The sample in this study was calculated based on the slovin formula to obtain a score of 331 students. The technique used was purposive sampling with the criteria being FEB students at Nusantara PGRI Kediri University who used Fintech services. as well as Payment Gateways. Research Finding : Based on the research conducted, it was found that the financial literacy variable (X1) has a positive and significant influence on student financial management behavior (Y). The fintech development variable (X2) has a positive and significant influence on student financial management behavior (Y). The Payment Gateway variable (X3) has a positive and significant influence on student financial management behavior (Y). Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
Analysis of the human development index (HDI) with regional financial ratios approach Prima, Yogas Andi; Faisol, Faisol; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/a9ker330

Abstract

Research Objectives: In the last three years, it has been found that there is still a significant gap in the level of welfare in the province of East Java. So the objectives of this research are try to analyze the effect of the effectiveness ratio of regional original income, regional financial efficiency ratios, and the growth of regional original income toward the human development index in East Java Indonesia. Research Method: This research used panel data regression analysis techniqueswith fixed effect model. The sample of this study included all of districts and cities in East Java. The data consists of the effectiveness ratio of regional original income, regional financial efficiency ratios, and growth of regional original income and the Human Development Index in the period of 2019 until 2021. Research Findings: Based the fixed effect model, the finding of this research are the first is the effectiveness ration does not have a positive effect on the Human Development Index in Regency and City Governments in East Java. The second is the efficiency ratio has a significant effect on the Human Development Index in Regency and City Governments in East Java,. The third is the growth of regional original income does not have a positive effect on the Human Development Index in Regency and City Governments in East Java.
The Influence Of Financial Literacy, Financal Inclusion and Fintech Payment Development On The Performance Of MSMEs In Pare District Betari, Dinda Dwi Putri; Puspita, Erna; Kurniawan, Andy
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/fvekkq46

Abstract

Research Objective: The growth of MSMEs is very rapid every year, where the rapid growth of MSMEs, business owners need to increase their knowledge in finance, utilize financial institutions as a tool for business development and also need to keep up with growing technological growth. So this study aims to find out about the effect of financial literacy, financial inclusion and the development of fintech payments on the performance of MSMEs in Pare. Research Method: This study uses an associative quantitative approach with a sample of 90 MSMEs engaged in the food and beverage sector and using fintech payments in Pare District. Samples will be collected by distributing questionnaires to informants with various terminals that have been tested for validity and reliability. Then to test it using multiple linear regression test with the SPSS application. And the acquisition of research results showing that financial literacy, financial inclusion and the development of fintech payments have a positive influence on the performance of MSMEs. Research Finding: The results of this study state that the performance of MSMEs is influenced by financial literacy, financial inclusion and the development of fintech payments.  
Public Perception of The Ease of Donating and The Effectiveness of Using Fintech in Paying Zakat and Alms on The Kitabisa Application: (Case Study Of Sumberbendo Village, Pare District) Rahmawati, Indah; Puspita, Erna; Zaman, Badrus
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/w0qvda27

Abstract

Research Aim : The following research aims to recognize the effect of public perception on the ease of donating and the effectiveness of using fintech in paying zakat and alms on Kitabisa.com applications. Research Method : This research uses quantitative methods with an associative approach. Sample collection uses the purposive sampling method with consideration of the community who have kitabisa.com application in Sumberbendo Village, Pare District. The total population was 5,415, while the sample that met the criteria was obtained by 225 speakers. Sampling is carried out by distributing questionnaires using google forms with statements that have been tested for validity and related reliability. In testing the hypothesis, use multiple linear regression testing through the SPSS application. Research Finding : The results of this research found that the perception of the ease and effectiveness of using fintech has a positive influence and has a significant impact on zakat and alms payment decisions with the Kitabisa application.
The Influence of Leverage Ratio, Capital Intensity Ratio, and Market Share on the Profitability of Cooperatives in Kediri City Rani, Shintya Mellinia; Winarko, Sigit Puji; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qj5gh420

Abstract

Research objectives: This research is motivated by the fact that the profitability obtained in cooperatives varies. This is what attracts investors when they want to invest. Stable profitability will attract investors to invest their capital by seeing how profitability develops each year. To achieve the expected profitability, it is necessary to know the factors that influence profitability. This research aims to determine the effect of the leverage ratio, capital intensity ratio, and market share on the profitability of cooperatives in the city of Kediri. Design/Method/Approach: This research is a type of quantitative causality research. The population used in the research was 317 cooperatives using a purposive sampling technique which used several criteria to obtain a sample of 30. This research used the classical assumption test, multiple linear regression, coefficient of determination test, and hypothesis testing using the SPSS application. Research Findings: The research results show that leverage, capital intensity, and market share partially have a significant effect on profitability. Simultaneously, leverage, capital intensity, and market share have a significant effect on profitability. Based on the results of the analysis and conclusions, the author provides suggestions for investors to pay attention to before investing, for cooperatives it can be used as a guide in increasing cooperative profitability, and for further researchers they can add other variables that can influence cooperative profitability.
Co-Authors Acha Bella Firdayanti Adelia Diah Puspita Ainun Fadhila Al Faruq, Mohammad Tawakal Aldora Rahma Septia Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Ardha Dewa Bagaskara Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Betari, Dinda Dwi Putri Bitasari, Irna Budhi Utami Bunga Berlian Noerma Putri Bunga Berlian Noerma Putri Dea Ananta Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Diah Nurdiwaty Dian Kusumaningtyas, Dian Dina Ayu Setianingrum Dyah Ayu Paramitha Erika Aprilia Rahayu Erma Tria Oktaviani Evita Noviani Evy Nulandari Fa'ida, Maf'ulatul Faisol Faisol Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Hania Tri Utami Hestiana, Hesti Nofiana Hestin Sri Widiawati Hidayah, Dhea Evanda Mu’amarotul Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Irwanto, Sofa Marwa Ismayantika Dyah Puspita Jannah, Amalya Miftahul Kartikosari, Zulia Khoharudin, Ali Kristiani, Gilang Wahyu Lexia Ifani Linawati , Linawati Linawati Linawati Linawati Linawati M., Bella Ratri Mahliatussikah , Hanik Mar'atus solikah Mellynda Puspita Puspita Miftahul Huda Mirnawati Moch. Ardan Al Mahdi Arifin Mubarok, M. Rizky Natalia, Susan Nuria, Mabella Syinta Nurrenza Azizah Paramitha, Dyah Prima, Yogas Andi Puji Astuti Puji Astuti Puji Astuti Puspasari, Retno Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Anggun Utomo Putri, Wilda Karisma Rani, Shintya Mellinia Resa Putri Ningtias Ririn Fatmawati Rishma Adin Alfina Riska Putri Rosita Diyah Ramadhani Rosmina, WA Rosydah, Amelia Azza Salma Safina Sari, Dita Natalia Septian Dwi Arinda Setiawan, Agus sades Shagti, Ruhita Sherly Elvica Natalia Natalia SIGIT PUJI WINARKO Sintya Gadis Sherly Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Therisia, Reficensa Tiara Risa Dwi Chandra Totok Triana Oktavia Oktavia Putri Wa Rosmina Widiawati, Hestin Sri Wijayanti, Mella Yenny Meilina Soesilowati Zulistiani, Zulistiani